Pension contribution allowance and end of tax year

Looking at the Nest pension scheme documentation it states that it takes 6 to 8 weeks for them to receive the 20% tax refund from HMRC into my pension pot. As a result if I pay a lump sum into the scheme in the next couple of weeks the 20% refund would go toward my pension contribution allowance next tax year. Assuming that is correct as I higher rate tax payer I will be claiming back the additional tax and as I would be making that claim in the next tax year will that also count towards next years contribution allowance. If this is correct presumably I can use the full 60K allowance this year as the Tax relief will be paid next tax year effectively reducing that years allowance. Lastly I have seen comment that I need to write into HMRC if I am claiming more than 10K of tax relief does this mean its not done through self assessment?

Hi N,
Claiming tax relief on pension payments, is not part of the criteria for completing a Self Assessment tax return.
Where you do not need to complete a tax return for any other reason and you want to claim pension tax relief, you will need to do so in writing to: H.M. Revenue and Customs Pay As You Earn BX9 1AS
Providing supporting evidence of payments made to your pension provider in each tax year yhour claim is for.
Thank you. 

Hallo Thank you for your clarification regarding applying for the tax relief. However I am still unclear what happens if I pay into a pension this year, but because we are close to the year end the 25% tax relief that HMRC pay into the pension is not paid in until the next tax year. In counting towards the Annual Pension Contribution Allowance would the 25% tax relief that HMRC pay in be treated as this year ie the year in which I made payment, or next year when HMRC actually pay it in the the pension?

Hi N,
Please have a look at the guidance here:
PTM041000 - Contributions: essential principles
For the deemed date of contributions.
Thank you. 

That page doesn't answer the question posed by N. Please could you provide a correct link to the answer or, better still, answer the question. Many thanks

Hi,
The link: Deemed date of contributions provides HMRC definition of 'deemed dates of contribution', based on current legislation.  
It explains which tax year your payments will be allocated against.  
For a more detailed answer to a question of this nature, you would need to contact our self assesment helpline on 0300 200 3310, contact our webchat facility at:
Contact HMRC or seek professional advice.
Thank you.

So if, for example, a payment into a SIPP is made on 20 March 2024, the deemed date therefore falls within tax year 23/24. If the SIPP provider adds the basic rate relief (in relation to the 20 March payment) on 2 May 2024, does that tax relief payment by the SIPP provider count as a pension contribution in tax year 23/24 or 24/25?

Hi,

You would use the HMRC guidance to identify the tax year that the payments were made in and you would claim tax relief on those payments for that tax year.

Thank you.

I'm in the same boat, relief at source pension, contribution taken out of March payslip, direct debit was processed mid-April into the pension pot, so different tax years. The "Deemed date of contributions" paragraph specific to relief at source is worded so ambiguously that I'm not sure I understand, it sounds like it's saying use the direct debit date (so April) but I called HMRC who checked with a technician and they were unsure but leaned more towards Payslip, but wouldn't give me that in writing nor could they tell me what the Deemed date of contributions would mean in this circumstance. Has anyone been able to get a definitive answer? it seems like a common scenario for relief at source workplace pensions.

Hi,
Unfortunately, it is not possible to review personal matters in this forum. For individualised assistance please contact our Self Assessment team.
Self Assessment: general enquiries
Thank you.

The warning box is at the top of the income page. Please advise if this is a general trigger prompt on all Self Assessments? But then I have a red warning about allowance expenses. I have a warning trigger come up on my SA - WARNING: Please check and amend the entry below. Even though these are my correct figures so don't have an amended figure? I'm confused This has never flagged up before.

Hi,
A warning message on your online tax return is only highlighting an entry on the tax return and is asking you to review the entry to ensure it is correct. If the entry is correct, click on save and continue to move on.
 It is only where the message states it is an error, that there is a problem with the entry.
Thankyou